Case Law Details
Case Name : Ritesh Kumar Garg Vs ITO (ITAT Jaipur)
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Jaipur
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Ritesh Kumar Garg Vs ITO (ITAT Jaipur)
ITAT Jaipur held that filing of Form 67, for claiming Foreign Tax Credit, is a procedural requirement and violation of procedural norms doesn’t extinguish the substantive right of claiming the credit of Foreign Tax.
Facts-
Assessee is a salaried person and during the year under consideration he was employed with M/s. Infosys Limited. The assessee has been sent abroad and posted in Finland for service by his employer i.e. M/s. Infosys Limited where he received salary and paid the taxes of that country of which Form 67 has been filed by the assessee. The ...
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You can also take benefit of DTAA even if you filed Form 67 after due date. If you have any query whatsap at 9166387878